FUD Zilla reports NVIDIA is working on a dual-GPU graphics card with the new GF104 GPU. This card should end up faster than ATI's Radeon HD 5970.
The card will have two GTX 460 chips so to speak and with the right clocks it could be faster. It is too early to know the exact specification but as a hint what to expect, the full GF104 chip has eight clusters with 48 shaders each, and the card with total 384x2 is possible. This is of course if Nvidia manages to enable all shaders and clock the chip to some decent clocks, say 700+ MHz.
The dual card can end up with up to 768 shaders, but we are quite sure that the final number will be lower than that. As for the memory, GDDR5 is of course the first choice and the clocks speeds around 4000MHz should be possible.